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- Title
FIİNANSAL BİLGİ MANİPÜLASYONU YÖNTEMLERİNDEN YARATICI MUHASEBE VE BİR UYGULAMA.
- Authors
BEKÇİ, İsmail; AVĞARLIGİL, Nuri
- Abstract
Financial tables are fundamental outputs of accounting process utilized by investors, business partners and management, public authority and other third parties to take various decisions and have opinion on some subjects. Therefore, when financial tables are declared to users, they must follow various rules in terms of content as well as presentation format. Nevertheless, in our country, some misleading statements can be given based on contradictions of existing laws. Whether consciously or unconsciously, these kind of statements mislead the financial table users. In this study, it is aim to clarify these misleading statements and to explain false claims not appeared at first glance. By identifying some statistical methods used to reveal these misleading knowledges, one of them will be utilized. This study aims to clarify prior knowledge about the existence of the financial knowledge manipulation. In this study, the data from Turkey and United States have been used. Same models estimated for each country and estimation results were compared. Based on the estimation results, sensitivities and manipulation dynamics of public management between the United States and Turkey have been discussed.
- Subjects
TURKEY; UNITED States; EARNINGS management; INFORMATION manipulation theory; INVESTORS; FINANCIAL statements; FALSE claims; INDUSTRIAL management
- Publication
World of Accounting Science, 2011, Vol 13, Issue 2, p131
- ISSN
1302-258X
- Publication type
Article